OrbitaxSlovenia Amends Corporate Income Tax Act Including Removal of Thin Cap Rule, Introduction of Loss Carryforward Limit, and Other Changes
|Approved Changes|Slovenia
Slovenia published the Act on Amendments to the Corporate Income Tax Act in the Official Gazette on 26 November 2024. The measures include:
- The simplification of the interest deduction limitation rules by removing the old thin capitalization rule while maintaining the new 30% of EBITDA rule (currently both rules are applied), along with an increase in the safe harbor from EUR 1 million to EUR…
